61.assessed level of material misstatement risk 重大错报风险的评估水平 d%l_:M3
62.simall business 小规模企业
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63.accounting system 会计系统 ~2xC.DF_N
64.test of control 控制测试 tjZ.p.IlG
65.walk-through test 穿行测试 'Z LGt#
66.communication 沟通 reml|!F-)
67.flow chart 流程图 2kV[A92s
68.reperformance of internal control 重新执行 2XJn3wPi
69.audit evidence 审计证据 U krqHHpy
70.substantive procedures 实质性程序 b9uo6u4s
71.assertions 认定 &0*l=!:G^
72.esistence 存在 0-~Y[X"9.
73.occurrence 发生 4`@]jm
74.completeness 完整性
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75.rights and obligations 权利和义务 a
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76.valuation and allocation 计价和分摊 g]|K@sm
77.cutoff 截止 IWeQMwg
78.accuracy 准确性 qM
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79.classification 分类 "&/:"~r
80.inspection 检查 [.DSY[!8U
81.supervision of counting 监盘 BcaMeb-Z
82.observation 观察 )|`eCzCB
83.confirmation 函证 CC1\0$ /
84.computation 计算 *OU>s;"$
85.analytical procedures 分析程序 LO@.aJpp
86.vouch 核对 <,qJ%kc
87.trace 追查 i:`ur
88.audit sampling 审计抽样 G)\s{qk
89.error 误差 dsP|j(y
90.expected error 预期误差 .J' 8d"+
91.population 总体 [\CQ_qs|
92.sampling risk 抽样风险 )c=R)=N
93.non- sampling risk 非抽样风险 <)y44x|S'
94.sampling unit 抽样单位 Bb[%?~
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95.statistical sampling 统计抽样 sZFIQ)b9
96.tolerable error 可容忍误差 p
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97.the risk of under reliance 信赖不足风险 !}wJ+R ^2
98.the risk of over reliance 信赖过度风险 Z!Sv/5xx
99.the risk of incorrect rejection 误拒风险 h: :'s&|
100. the risk of incorrect acceptance 误受风险 vTN/ho,H
101.working trial balance 试算平衡表 LLv~yS O
102.index and cross-referencing 索引和交叉索引 ty]JUvR@
103.cash receipt 现金收入 {=
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104.cash disbursement 现金支出 ~[XDK`B
105.bank statement 银行对账单 Ggy_
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106.bank reconciliation 银行存款余额调节表 "-xm+7
107.balance sheet date 资产负债表日 b Jt39
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108.net realizable value 可变现净值 uEQH6~\{Nl
109.storeroom 仓库 <{m!.9g9
110.sale invoice 销售发票 ey<u
111.price list 价目表 )t={+^Xe
112.positive confirmation request 积极式询证函 0-"p
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113.negative confirmation request 消极式询证函 ";B.^pBv@;
114.purchase requisition 请购单 :P`sK&b_
115.receiving report 验收报告 %Qc#v$;+J
116.gross margin 毛利 /6}4<~~4TA
117.manufacturing overhead 制造费用 |33pf7o
118.material requisition 领料单 Et@= <g
119.inventory-taking 存货盘点 p
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120.bond certificate 债券 aNb=gjLpt
121.stock certificate 股票 Ixm<wKwW#
122.audit report 审计报告 &
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123.entity 被审计单位 -xq)brG
124.addressee of the audit report 审计报告的收件人 B1m@
125.unqualified opinion 无保留意见 +]H9:ARI
126.qualified opinion 保留意见 L*bUjR,C
127.disclaimer of opinion 无法表示意见 N;tUrdgQ
128.adverse opinion 否定意见